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Servicessupporting collective impact

HomeTable of ContentsGenerating, Managing, and Sustaining Financial ResourcesChapter 43. Managing FinancesSection 1. Planning and Writing an Annual Budget MainSection

Chapter 43 Table of Contents12345678910111213141516171819202122232425262728293031323334353637383940414243444546

Section 1. Planning and Writing an Annual

Budget

Chapter 43 Sections

Section 1. Planning and Writing an Annual Budget Section 2. Managing Your Money Section 3. Handling Accounting Section 4. Understanding Nonprofit Status and Tax Exemption Section 5. Creating a Financial and Audit Committee

Main Section Checklist PowerPoint

What are the elements of an annual budget? Why should you prepare an annual budget?

Some practical considerations

Planning and gathering information to create a budget

Putting it all together: Creating and working with a budget document

What are the elements of an annual budget?

It can be daunting to start the process of creating a budget, especially if you're not familiar withsome of the common accounting and budget terminology you will encounter, so we haveprovided a glossary of terms covered here, located toward the bottom of the page under the In

Summary section of the page.

It is important for organizations to create accurate and up-to-date annual budgets in order tomaintain control over their finances, and to show funders exactly how their money is being used.How specific and complex the actual budget document needs to be depends on how large thebudget is, how many funders you have and what their requirements are, how many differentprograms or activities you're using the money for, etc. At some level, however, your budget willneed to include the following:
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Projected expenses. The amount of money you expect to spend in the comingfiscalyear, broken down into the categories you expect to spend it in - salaries, office expenses,etc.

Fiscal year simply means "financial year," and is the calendar you use to figure your yearly

budget, and which determines when you file tax forms, get audited, and close your books. Thereare many different fiscal years you can use. Businesses often use the calendar year -- January 1to December 31. The federal government's fiscal year runs from October 1 to September 30.State governments -- and therefore state agencies and many community-based and non-profitorganizations that receive state funding - usually use July 1 to June 30. Most organizations adopta fiscal year that fits with that of their major funders. You'll want to prepare your budgetspecifically to cover your fiscal year, and to have it ready before the fiscal year begins. In manyorganizations, the Board of Directors needs to approve a budget before the beginning of thefiscal year in order for the organization to operate.

Projected income. The amount of money you expect to take in for the coming fiscal

year, broken down by sources -- i.e. the amount you expect from each funding source,including not only grants and contracts, but also your own fundraising efforts,memberships, and sales of goods or services.

The interaction of expenses and income. What gets funded from which sources? Inmany cases, this is a condition of the funding: a funder agrees to provide money for aspecific position, for instance, or for particular activities or items. If funding comes withrestrictions, it's important to build those restrictions into your budget, so that you canmake sure to spend the money as you've told the funder you would.

Adjustments to reflect reality as the year goes on. Your budget will likely begin withestimates, and as the year progresses, those estimates need to be adjusted to be asaccurate as possible to keep track of what's really happening.

Why should you prepare an annual budget?

It sharpens your understanding of your goals It gives you the real picture - by accurately showing you what you can afford and where

the gaps in funding are, your budget allows you to plan beforehand to meet needs, and todecide what you're actually able to do in a given year

It encourages effective ways of dealing with money issues - by showing you what youcan't afford with known income, a budget can motivate you to be creative - andsuccessful - in seeking out other sources of funding

It fills the need for required information - the completed budget is a necessary element

of funding proposals and reports to funders and the community It facilitates discussion of the financial realities of the organization

It helps you avoid surprises and maintain fiscal control

Some practical considerations


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It's important to note that not everyone has the skills or desire to create and manage a budgetsingle handed. Fortunately, there's help available, both within the organization (by hiring abookkeeper, accountant, or CFO) and elsewhere. There are organizations likeSCORE(ServiceCorps of Retired Executives) that exist to assist with things like budgeting. Local universities orgovernment agencies may maintain offices that help small businesses and non-profits with

financial planning. The possibility of an accounting or similar position shared with or loaned byanother organization may also exist.

Planning and gathering information to create a budget

The preliminaries: What will you need to spend money on next fiscal year?

It is important to know what the priorities are and what makes the most sense for theorganization at its particular stage of development. Actually figuring out what you should bespending your money on involves an organization-wide planning process.

Consider these questions:

What are the activities or programs that will do the most to advance your cause andmission, and that you think you can carry out with the income and resources you knowyou have or can foresee?

How many staff positions will it take to run those activities or programs well? How much, how (hourly wages, salary, consultant fees, benefits), and from what sources

will those staff members be compensated? What else will be needed to run the organization and its activities -- space, supplies,

equipment, phone and utilities, insurance, transportation, etc.?

Estimating expenses: What will it all cost?

Step 1: Develop ways of estimating your expenses

Estimate your expenses for the coming fiscal year. In some cases -- yearly rent, or salaries, forinstance -- you'll probably have real figures for what these expenses will be. In other cases --telephone and utilities, etc. -- you'll have to estimate of an average monthly cost.

Be sure to add in some money in a "miscellaneous" category, in order to be prepared for theunexpected. There are always expenses you don't anticipate, and it is part of conservativeestimation to make allowances for them.

Conservative estimation: When preparing a budget, try to be as accurate as possible. Alwaysuse actual figures if you have them, and when you don't, estimate conservatively for bothexpenses and income.

When you estimate expenses, guess high -- take your highest monthly phone bill and multiply by12, for instance, rather than taking an average. By the same token, when you're estimating
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income, guess low -- the smallest number realistically possible. Estimating conservatively whenyou plan your budget will make it more likely that you stay within it over the course of the year.

Step 2: List the estimated yearly expense totals of the absolute necessities of the

organization

For most organizations, they include, but aren't necessarily limited to:

Salaries or wages for all employees, listed separately by position Fringe benefits for all employees, also broken out by position. Remember that even if you

have no formal fringe benefits, you still have to pay part of the Social Security andMedicare taxes, as well as Workers' Compensation and Unemployment Insurance, forany regular employees (people who work a fixed schedule). These costs can beconsiderable, amounting to 12 to 15% added on to your total payroll.

Rent and/or mortgage payments for the organization's space Utilities (heat, electricity, gas, water)

Phone service Internet provider or server costs, depending on your organization's needs Insurance (liability, fire and theft, etc.)

Step 3: List the estimated expenses for things you'll need to actually conduct the activities

of the organization

Program and office supplies: pencils, paper, software, educational material, post-it-notes,etc.

Program and office equipment. Wherever you classify computers and peripherals,copiers, faxes, etc., be sure to figure in the annual estimated costs of repairs or service

contracts in addition to purchase or lease costs.

For budgeting purposes, it may be useful to separate program supplies and equipment fromoffice supplies and equipment. In the case of state and federal funding, at least some officeexpenses are often considered "administrative", and funding for administrative expenses may belimited, sometimes to as little as 5% of your budget.

Step 4: List estimated expenses for anything else the organization is obligated to pay or

can't do without

Loan payments

Consultant services - these may include an annual audit, accounting or bookkeepingservices, payments to other organizations for specific services, etc.

Most non-profit organizations are required, either by funders or by the IRS, to undergo anaudit every year. This means that a CPA (Certified Public Accountant) must check theorganization's financial records to make sure they are accurate, and work with the organization tocorrect any errors or solve problems. If there is nothing illegal or seriously wrong, the CPA thenprepares financial statements using the organization's books, and certifies that the organization


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follows acceptable accounting practices and that its financial records are in order. The larger anorganization's budget, the more complicated an audit is likely to be, the more time it is likely totake, and the more it is likely to cost. An audit of a $100,000 budget might cost $2,000 to $4,000,for instance; that of a $1 million budget might cost $15,000.

Printing and copying, if not done within the organization Transportation: travel expense for staff, participants, and/or volunteers; and vehicle

upkeep and expenses for any organization-owned vehicles Postage and other mailing expenses

Now that you've gathered your necessary expenses, you can take a look at your wish list.

Step 5: List estimated expenses for things which you aren't sure you can afford, but would

like to do

These might include staff positions, new programs (including staff, supplies, space), equipment,

etc.

Step 6: Add up all the expense items you have listed

This total is what you would like to spend to run your organization. In other words, it's yourprojected expense for the coming fiscal year.

Estimating Income: Where are we going to get all that money?

Use last year's figures, if you have them, as a baseline and estimate conservatively, rather thanbeing overly optimistic, and laying yourself open to disappointment and worse.

Step 1: List all actual figures or estimates for what you can expect from your known

funding sources

This includes sources that have already promised you money for the coming year, or that haveregularly funded you in the past. These may include federal, state or local government agencies;private and community foundations; United Way; religious organizations; corporations or otherprivate entities.

Step 2: If your organization fundraising, estimate the amount you'll raise in the next fiscal

year

Fundraising efforts might include community events (a raffle, a bowl-a-thon), more ambitiousevents (a benefit concert by a world-class performer), media advertising, or phone or mailsolicitation.

Step 3: If you charge fees or sell services, estimate the amount you'll take in from these

activities


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This could be consulting services your organization offers, training materials that you createdthat can be sold to others interested in the same work, etc.

Step 4: If you solicit members who pay yearly dues or fees, estimate the amount that

membership will yield

Step 5: If you sell items, estimate what these sales will bring in

This could include pins, T-shirts, books, blood pressure cuffs, etc.

Step 6: If you sublet or rent space to others, record the estimate of what this will bring in

Step 7: If you have any income from investments, estimate what you'll realize from these

This could include investments, endowment income, annuities, or interest income (e.g., from acertificate of deposit, or from a Money Market or checking account)

Step 8: List and estimate the amounts from any other sources that are expected to bring in

some income in the coming fiscal year

Step 9: Add up all the income items you have listed

This total is the money you have to work with, your projected income for the next fiscal year.

Putting it all together: Creating and working with a budget

document

Analyzing and adjusting the budget

Step 1: Lay out your figures in a useful format

If your budget is going to be useful, it has to be organized in such a way that it can tell youexactly how much you have available to spend in each expense category.

The easiest way to do this is by using a grid, usually called a spreadsheet. In its simplest terms, aspreadsheet will have a list of funding sources along its top edge and a list of expense categoriesrunning down its left-hand edge, so that each vertical column represents a funding source, and

each horizontal row represents an expense category. Where each column and row meet (thismeeting place is called a cell), there should be a number representing the amount of money fromthat particular funding source (the column) that goes to that particular expense category (therow). A simple spreadsheet for a small organization might look like this:

Spreadsheet: United Consolidated Metropolitan Health Agency (UCMHA)

Dept of Public Health United Way Membership Dept of Welfare


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Salaries 15,000 2,500 2,500 21,000

Fringe 3,000 500 500 4,200

Supplies 300 200 0 500

Equipment 1,500 1,500 0 0

Phone 400 150 0 600 Utilities 500 200 0 500

Insurance 800 200 0 400

Rent 4,000 500 0 3,000

Totals 25,500 5,750 3,000 30,200

A spreadsheet format allows you to assign restricted funds to the proper categories, so that youcan see how much money is actually available to you for any given expense category. In theabove example, if the Department of Public Health says that no more than $18,000 of its grantcan be spent on salaries and fringe, for instance, then you know that you have to find the rest of

the $49,200 total in those categories from other sources.

Step 2: Compare your total expenses to your total income

If your projected expenses and income are approximately equal then your budget isbalanced.

If your projected expenses aresignificantly lessthan your projected income, you have abudget surplus. This circumstance leaves you with the possibility of expanding orimproving the organization, or of putting money away for when you need it.

If your projected expenses aresignificantly greaterthan your projected income, you havea budget deficit. In this case, you'll either have to find more money or cut expenses in

order to run your organization in the coming year.

Step 3: (For balanced budgets) Make sure you are able to use your money as planned

If you've filled in the numbers in accordance with your funding restrictions, your spreadsheetshould immediately let you know whether you have enough in each of your expense categories.If there is a problem, there are several ways of addressing it.

It may be possible to come to an arrangement with the funder that allows you to use themoney in the ways that you'd like to, or that allows you more freedom

You may be able to reassign some expenses from one category to another. If you don't

have enough money to pay an Assistant Director, for example, it may make sense tomake her the coordinator of a particular program, and to pay part of her salary out of thefunds allotted to that program.

In some cases, it might be necessary to rethink your priorities a bit, so that the money canbe spent in accordance with funding restrictions

It's important to remember, however, that the mission, philosophy, and goals of yourorganization should drive its funding, and not the other way around. Creating a program simply


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to make use of available funding is usually a bad idea, unless the program is one you've alreadyplanned for, and will clearly fit in with and advance the mission of your organization.

Step 4: (For budget surpluses) Be aware that it may not show up as cash until the end of

the coming fiscal year

The most conservative course is to try to stick to your budget, and invest the excessmoney at the end of the year. This will give you something to draw on in emergencies, ormoney you can use in the future for something that the organization really wants or needsto do.

"Invest" here doesn't necessarily mean putting money in the stock market, which usuallydoesn't make sense unless you have a lot of money, and you're willing to stay with it for along period of time - ten years or more. Certificates of Deposit, which give high interestrates in return for keeping money in the bank for a set period (generally, you can choose aperiod of from six months to five years), or Money Market accounts, which give a highinterest rate in return for keeping a large balance, are easy ways for an organization to

earn interest on its money, while still keeping it available for emergencies. You can use your surplus to improve working conditions within the organization: raise

salaries, add a benefit package, etc. It is important to remember that once you'veinstituted this type of change, you're obligated to maintain it.

You can buy items that you haven't been able to afford previously You can consider adding positions or starting a whole new program or initiative, perhaps

one you've been planning for a long time. If you're starting a new program, you're alsoimplicitly making a commitment to maintaining it for a period of years, so that it willhave enough time to be successful.

You can think about a long-term capital investment, like buying a building. You couldlock in your rent for the duration of the mortgage (probably 20 years), and you might beable to provide the organization with income as well, by renting part of the building toother organizations.

Your surplus may not be large enough to enable your organization to make significantchanges on its own, but it may provide the means for you to enter into a collaborationwith other organizations to achieve a goal that none could have accomplished alone.

Step 5: (For budget deficits) Consider combining several or all of the following possibilities

to make your budget work

If you have enough money in the bank or in investments from prior years, you can use itto make up the gap in your budget

You can try to raise the additional money you need through grantwriting, fundraisingefforts and events, increasing your fees for service, etc. If you have a plan for raisingmoney - such as a raffle to finance a new copier - it should be listed with your estimatedincome. But be aware that such a projection isn't "real" money until the financial goal itrepresents is actually reached.

You can explore saving some money by collaborating with another organization to sharethe costs of services, personnel, or materials and equipment


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You can try to cut expenses by reducing some of your costs: use less electricity, userecycled paper, try to get donations of some items you planned to buy, etc.

You can cut expenses by eliminating some things from your budget

A Guide for Budget Cutting

If you're going to cut your budget, it's a good idea to have a rational system for doing so. Here isa suggested step-by-step process which allows you to look at what is more and less necessary,and to make considered decisions about what you can do without and what you can't.

Look first at those items that aren't essential to the running of the organization. Can you cut or cut down the amount of physical, tangible items you need to run

the program, or cut the cost of services in some way? Finally, if nothing else will serve to balance the budget, you may have to consider

cutting back on whatever it is the organization does, which usually translates todealing with the positions of paid staff.

o

Reduce the hours of one or more staff, if people are on hourly wages - forinstance, consider reducing the work week from 40 to 37.5 hours, or evenfurther

o Reduce one or more positions from full to half time - keep in mind that inmany organizations, this reduction would eliminate benefits for thoseaffected

o Ask staff to pay a larger share of their fringe benefits (if there are fringebenefits)

o Lay off one or more staff members

You can borrow the money you need, being sure to add the loan payments to your projected

expenses and figure them into your revised budget

Creating an actual budget document

While the spreadsheet is probably what you'll use to keep track of your finances, you might alsowant to put the budget in a form everyone in the organization can understand.

Probably the simplest budget document is one which lists projected expenses by category andprojected income by source, with totals for each. Thus, anyone can see how much you intend tospend, how much you intend to take in, and what the difference is, if any. Referring back to thespreadsheet example above, a simple budget would look like this:

UCMHA Annual Budget for Fiscal 2001 (July 1, 2000 to June 30, 2001)

Expenses: Estimated Dollar Amount:

Salaries 41,000

Fringe 8,200

Supplies 1,000


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Equipment 3,000

Phone 1,150

Utilities 1,200

Insurance 1,400

Rent 7,500Total Expenses 64,450

Income:

Department of Public Health 25,500

United Way 5,750

Membership 3,000

Department of Welfare 30,200

Total Income 64,450

Another possible form would be similar, but would include a budget narrative, explaining howvarious items were arrived at.

The salary item, for instance, might look like this:

Salaries

Director ($17.00/hr for 20 hrs / week, for 52 weeks) $17,680

Health Educator ($14.95/hr for 30 hrs / week, for 52 weeks) $23,322

Total Salaries $41,002

Other categories would be handled in the same way, with explanations of what they included andhow the money would be spent.

A final possibility would be to use the spreadsheet itself as a budget document, for those whowanted to see exactly how the money was to be allocated. Many organizations provide theirBoards with both a simple budget and a spreadsheet, so that those Board members who are eagerto understand the organization's finances can get a clear picture, while others can simply seewhether the budget is in balance.

Working with your budget

Most organizations make sure to review their budgets on a regular schedule - once a month isusually reasonable - and revise them to keep them accurate. If you get a grant you didn'tanticipate, or if your spending estimates are off, these things should be figured into the budget.


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The budget becomes the basis for financial documents that you might prepare during the courseof the year (balance sheets, for instance) which give an up-to-the-minute picture of the financialstatus of the organization.

Your budget should:

Tell you if there are still any gaps in funding, and exactly where they are Show you exactly what you need to do to close those gaps Make it possible to keep careful track of your money, to adjust to changes, and not to

overspend

In Summary

Devising a budget process that examines the organization's priorities, and using it to produce anaccurate, balanced budget for the coming fiscal year will help you keep control of theorganization's finances, and will help guide the work of the organization. A rational and accurate

budget will allow you to give accurate reports to funders and to spend their money as you havepromised. And it will give you clear guidelines about what you can spend and when.

Glossary

This glossary covers some of the basic accounting terminology used in the section.

Accounting:The method by which one keeps track of and manages money. There are variousaccounting systems that an organization can use, but the goals of all of them are to assureaccurate records, and to give the organization the ability to know exactly how its money is beingspent and how its financial position compares to its budget at any given moment.

Audit:A CPA (Certified Public Accountant) checks the organization's financial records to makesure they are accurate, and works with the organization to correct any errors or solve problems.The CPA then prepares financial statements using the organization's books, and either certifiesthat the organization follows acceptable accounting practices and that its financial records are inorder, or explains any problems with the financial records and suggests corrective measures.

Balanced Budget:Projected expenses and projected income are approximately equal.

Budget Deficit:Projected expenses are significantly greater than projected income.

Budget Surplus:Projected income is significantly greater than projected expenses.

Conservative Estimation:Using the highest reasonable figures when estimating expenses andthe lowest reasonable figures when estimating income, so you will be more likely to create abudget that will keep you from overspending.

CPA:Certified Public Accountant. A certified audit, which is what most funders require, mustbe conducted by a CPA.


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Fiscal Year:This term means financial year, and is the calendar which you use to figure youryearly budget (July 1 to June 30, for example) and which determines when you file tax forms,get audited, and close your books.

Fund Accounting: The practice of keeping a separate record of the expenditures for each

separate grant or contract administered by an organization. Thus, a grass roots AIDS preventioninitiative might keep separate records for funds they receive from the Department of Health, theDepartment of Social Services, the Department of Welfare, a local community foundation, andthe AIDS Action Committee.

Line-Item:An expense category (salaries, telephone, office supplies).

Line-Item Budget:Generally, a budget agreed upon with a funder that specifies how much ofthe funder's money will be spent on each line-item. It could also refer to any budget that isbroken out by line-item.

Projected expenses:The amount of money you expect to spend in the coming fiscal year,broken down into the categories you expect to spend it in -- salaries, office expenses, etc.

Projected income:The amount of money you know or can reasonably expect to take in for thecoming fiscal year, broken down by sources -- i.e. the amount you expect from each fundingsource, including not only grants and contracts, but also your own fundraising efforts,memberships, interest and investment income, and sales of or fees for goods or services.

Spreadsheet:A grid format for setting out a budget in order to see expenses, income, and theways they interact all in one place. In a budget spreadsheet, each vertical column represents afunding source, and each horizontal row represents an expense category. In the space where a

column and row meet (called a cell) a number represents the amount of money from thatcolumn's funding source spent on that row's expense category.

ContributorPhil Rabinowitz

Online Resources

Alliance for Nonprofit Managementis reasonably useful, and has a section which gives theanswers to many frequently asked questions (FAQs) about non-profit finances.

The Non-Profit Genielinks to resources for non-profits -- a good site, although not always easyto navigate.

Idealistlinks to services, resources, etc. for non-profits. Lots of good stuff here on budgeting andother issues.

Management Assistance Program for Non-Profitsprovides some useful books and resources.
http://www.allianceonline.org/http://www.allianceonline.org/http://www.thenonprofitgenie.com/http://www.thenonprofitgenie.com/http://www.idealist.org/http://www.idealist.org/http://www.mapfornonprofits.org/http://www.mapfornonprofits.org/http://www.mapfornonprofits.org/http://www.idealist.org/http://www.thenonprofitgenie.com/http://www.allianceonline.org/


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Non-Profit Resource Centerprovides links to resources for non-profits.

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Budget

From Wikipedia, the free encyclopediaFor the rental car company, seeBudget Rent a Car.For the car insurance company Budget, seeBudget Group of Companies.

[hide]This article has multiple issues. Please helpimprove itor discuss theseissues on thetalk page.

This article needs additional citations forverification.(March 2011)

This article's tone or style may not reflect the encyclopedic tone used onWikipedia. (August 2012)

A budgetis a quantitative expression of a plan for a defined period of time. It may includeplanned sales volumes and revenues, resource quantities, costs and expenses, assets, liabilitiesand cash flows. It expresses strategic plans of business units, organizations, activities or events inmeasurable terms.[1]
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Brooklyn Museum - Comme Sisyphe - Honor Daumier

Contents

1 Etymology 2 Purpose 3 Business start-up budget 4 Corporate budget 5 Event management budget 6 Government budget

o 6.1 United Stateso 6.2 India

o

6.3 Philippines 7 Personal or family budget 8 Budget types 9 See also 10 References 11 External links

Etymology

A budget (derived from oldFrenchword bougette, purse) is a quantified financial plan for aforthcoming accounting period.[2]

A budget is an important concept inmicroeconomics,which uses abudget lineto illustrate thetrade-offs between two or moregoods.In other terms, a budget is an organizational plan stated inmonetary terms.

Purpose
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Budget helps to aid the planning of actual operations by forcing managers to consider how theconditions might change and what steps should be taken now and by encouraging managers toconsider problems before they arise. It also helps co-ordinate the activities of the organization bycompelling managers to examine relationships between their own operation and those of otherdepartments. Other essentials of budget include:

To control resources To communicate plans to various responsibility center managers. To motivate managers to strive to achieve budget goals. To evaluate the performance of managers To provide visibility into the company's performance For accountability

In summary, the purpose of budgeting is tools:

1. Tools provide a forecast of revenues and expenditures, that is, construct a model of how a

business might perform financially if certain strategies, events and plans are carried out.2. Tools enable the actual financial operation of the business to be measured against theforecast.

3. Lastly, tools establish the cost constraint for aproject,program, oroperation.

Business start-up budget

The process of calculating the costs of starting a small business begins with a list of all necessarypurchases including tangible assets (for example, equipment, inventory) and services (forexample, remodeling, insurance),working capital,sources and collateral. The budget shouldcontain a narrative explaining how you decided on the amount of this reserve and a description

of the expected financial results of business activities. The assets should be valued with each andevery cost. All other expenses are like labour factory overhead all freshmen expenses are alsoincluded into business budgeting.

Corporate budget

The budget of acompanyis often compiled annually, but may not be a finished budget, usuallyrequiring considerable effort, is a plan for the short-term future, typically allows hundreds oreven thousands of people in various departments (operations, human resources, IT, etc.) to listtheir expected revenues and expenses in the final budget.

If the actual figures delivered through the budget period come close to the budget, this suggeststhat the managers understand their business and have been successfully driving it in the intendeddirection. On the other hand, if the figures diverge wildly from the budget, this sends an 'out ofcontrol' signal, and the share price could sufferer. campaign planners incur two types of cost inant campaign, the first is the cost of human resource necessary to plan and execute the campaign.the second type of expense that campaign planners incur is the hard cost of the campaign itself.
http://en.wikipedia.org/wiki/Projecthttp://en.wikipedia.org/wiki/Projecthttp://en.wikipedia.org/wiki/Projecthttp://en.wikipedia.org/wiki/Business_operationshttp://en.wikipedia.org/wiki/Business_operationshttp://en.wikipedia.org/wiki/Business_operationshttp://en.wikipedia.org/wiki/Working_capitalhttp://en.wikipedia.org/wiki/Working_capitalhttp://en.wikipedia.org/wiki/Working_capitalhttp://en.wikipedia.org/wiki/Company_%28law%29http://en.wikipedia.org/wiki/Company_%28law%29http://en.wikipedia.org/wiki/Company_%28law%29http://en.wikipedia.org/wiki/Company_%28law%29http://en.wikipedia.org/wiki/Working_capitalhttp://en.wikipedia.org/wiki/Business_operationshttp://en.wikipedia.org/wiki/Project


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Event management budget

A budget is a fundamental tool for anevent directorto predict with a reasonable accuracywhether the event will result in a profit, a loss or will break-even. A budget can also be used as apricing tool.

There are two basic approaches or philosophies, when it comes to budgeting. One approach istelling you on mathematical models, and the other on people.

The first school of thought believes that financial models, if properly constructed, can be used topredict the future. The focus is on variables, inputs and outputs, drivers and the like. Investmentsof time and money are devoted to perfecting these models, which are typically held in some typeof financial spreadsheet application.

The other school of thought holds that its not about models, its about people. No matter howsophisticated models can get, the best information comes from the people in the business. The

focus is therefore in engaging the managers in the business more fully in the budget process, andbuilding accountability for the results. The companies that adhere to this approach have theirmanagers develop their own budgets. While many companies would say that they do both, inreality the investment of time and money falls squarely in one approach or the other.

Government budget

For more details on this topic, seeGovernment budget.

The budget of agovernmentis a summary or plan of the intended revenues and expenditures of

that government. There are three types of government budget : the operating or current budget,the capital or investment budget, and the cash or cash flow budget.[3]

United States

Main article:United States federal budget

The federal budget is prepared by theOffice of Management and Budget,and submitted toCongress for consideration. Invariably, Congress makes many and substantial changes. Nearlyall American states are required to havebalanced budgets,but the federal government is allowedto run deficits.

India

Main article:Union budget of India

The budget is prepared by the Budget Division of Department of Economic Affairs of theMinistry of Financeannually. This includes supplementary excess grants and when aproclamation by the President as to failure of Constitutional machinery is in operation in relation
http://en.wikipedia.org/wiki/Event_managementhttp://en.wikipedia.org/wiki/Event_managementhttp://en.wikipedia.org/wiki/Event_managementhttp://en.wikipedia.org/wiki/Pricing_sciencehttp://en.wikipedia.org/wiki/Pricing_sciencehttp://en.wikipedia.org/wiki/Government_budgethttp://en.wikipedia.org/wiki/Government_budgethttp://en.wikipedia.org/wiki/Government_budgethttp://en.wikipedia.org/wiki/Governmenthttp://en.wikipedia.org/wiki/Governmenthttp://en.wikipedia.org/wiki/Governmenthttp://en.wikipedia.org/wiki/Budget#cite_note-3http://en.wikipedia.org/wiki/Budget#cite_note-3http://en.wikipedia.org/wiki/Budget#cite_note-3http://en.wikipedia.org/wiki/United_States_federal_budgethttp://en.wikipedia.org/wiki/United_States_federal_budgethttp://en.wikipedia.org/wiki/United_States_federal_budgethttp://en.wikipedia.org/wiki/Office_of_Management_and_Budgethttp://en.wikipedia.org/wiki/Office_of_Management_and_Budgethttp://en.wikipedia.org/wiki/Office_of_Management_and_Budgethttp://en.wikipedia.org/wiki/Balanced_budgethttp://en.wikipedia.org/wiki/Balanced_budgethttp://en.wikipedia.org/wiki/Balanced_budgethttp://en.wikipedia.org/wiki/Union_budget_of_Indiahttp://en.wikipedia.org/wiki/Union_budget_of_Indiahttp://en.wikipedia.org/wiki/Union_budget_of_Indiahttp://en.wikipedia.org/wiki/Ministry_of_Finance_%28India%29http://en.wikipedia.org/wiki/Ministry_of_Finance_%28India%29http://en.wikipedia.org/wiki/Ministry_of_Finance_%28India%29http://en.wikipedia.org/wiki/Union_budget_of_Indiahttp://en.wikipedia.org/wiki/Balanced_budgethttp://en.wikipedia.org/wiki/Office_of_Management_and_Budgethttp://en.wikipedia.org/wiki/United_States_federal_budgethttp://en.wikipedia.org/wiki/Budget#cite_note-3http://en.wikipedia.org/wiki/Governmenthttp://en.wikipedia.org/wiki/Government_budgethttp://en.wikipedia.org/wiki/Pricing_sciencehttp://en.wikipedia.org/wiki/Event_management


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to a State or a Union Territory, preparation of the Budget of such State. Therailway budgetispresented separately by theMinistry of Railways.

Philippines

The Philippine budget is considered the most complicated in the world, incorporating multipleapproaches in one single budget system: line-item (budget execution), performance (budgetaccountability), and zero-based (budget preparation). TheDepartment of Budget andManagementprepares the National Expenditure Program and forwards it to the Committee onAppropriations of the House of Representative to come up with a General Appropriations Bill(GAB). The GAB will go through budget deliberations and voting; the same process occurswhen the GAB is transmitted to thePhilippine Senate.

After both houses of Congress approves the GAB, the President signs the bill into a GeneralAppropriations Act (GAA); also, the President may opt to veto the GAB and have it returned tothe legislative branch or leave the bill unsigned for 30 days and lapse into law. There are two

types of budget bill veto: theline-item vetoand the veto of the whole budget.

Personal or family budget

For more details on this topic, seePersonal budget.

In a personal or family budget all sources ofincome(inflows) are identified andexpenses(outflows) are planned with the intent of matching outflows to inflows (making ends meet). Inconsumer theory,the equation restricting an individual or household to spend no more than itstotal resources is often called thebudget constraint.

Elements of a personal or family budget usually include, fixed expenses, monthly payments,insurance, entertainment, and savings.

There are many informational sites and software available for use in personal and familybudgeting.

Budget types

Sales budgetan estimate of future sales, often broken down into both units andcurrency. It is used to create company sales goals.

Production budgetan estimate of the number of units that must be manufactured tomeet the sales goals. The production budget also estimates the various costs involvedwith manufacturing those units, including labor and material. Created by product orientedcompanies.

Capital budget- used to determine whether an organization's long term investmentssuch as new machinery, replacement machinery, new plants, new products, and researchdevelopment projects are worth pursuing.
http://en.wikipedia.org/wiki/Railway_Budgethttp://en.wikipedia.org/wiki/Railway_Budgethttp://en.wikipedia.org/wiki/Railway_Budgethttp://en.wikipedia.org/wiki/Ministry_of_Railways_%28India%29http://en.wikipedia.org/wiki/Ministry_of_Railways_%28India%29http://en.wikipedia.org/wiki/Ministry_of_Railways_%28India%29http://en.wikipedia.org/wiki/Department_of_Budget_and_Managementhttp://en.wikipedia.org/wiki/Department_of_Budget_and_Managementhttp://en.wikipedia.org/wiki/Department_of_Budget_and_Managementhttp://en.wikipedia.org/wiki/Department_of_Budget_and_Managementhttp://en.wikipedia.org/wiki/Philippine_Senatehttp://en.wikipedia.org/wiki/Philippine_Senatehttp://en.wikipedia.org/wiki/Philippine_Senatehttp://en.wikipedia.org/wiki/Line-item_vetohttp://en.wikipedia.org/wiki/Line-item_vetohttp://en.wikipedia.org/wiki/Line-item_vetohttp://en.wikipedia.org/wiki/Personal_budgethttp://en.wikipedia.org/wiki/Personal_budgethttp://en.wikipedia.org/wiki/Personal_budgethttp://en.wikipedia.org/wiki/Incomehttp://en.wikipedia.org/wiki/Incomehttp://en.wikipedia.org/wiki/Incomehttp://en.wikipedia.org/wiki/Expenseshttp://en.wikipedia.org/wiki/Expenseshttp://en.wikipedia.org/wiki/Expenseshttp://en.wikipedia.org/wiki/Consumer_theoryhttp://en.wikipedia.org/wiki/Consumer_theoryhttp://en.wikipedia.org/wiki/Budget_constrainthttp://en.wikipedia.org/wiki/Budget_constrainthttp://en.wikipedia.org/wiki/Budget_constrainthttp://en.wikipedia.org/wiki/Production_budgethttp://en.wikipedia.org/wiki/Production_budgethttp://en.wikipedia.org/wiki/Capital_budgethttp://en.wikipedia.org/wiki/Capital_budgethttp://en.wikipedia.org/wiki/Capital_budgethttp://en.wikipedia.org/wiki/Production_budgethttp://en.wikipedia.org/wiki/Budget_constrainthttp://en.wikipedia.org/wiki/Consumer_theoryhttp://en.wikipedia.org/wiki/Expenseshttp://en.wikipedia.org/wiki/Incomehttp://en.wikipedia.org/wiki/Personal_budgethttp://en.wikipedia.org/wiki/Line-item_vetohttp://en.wikipedia.org/wiki/Philippine_Senatehttp://en.wikipedia.org/wiki/Department_of_Budget_and_Managementhttp://en.wikipedia.org/wiki/Department_of_Budget_and_Managementhttp://en.wikipedia.org/wiki/Ministry_of_Railways_%28India%29http://en.wikipedia.org/wiki/Railway_Budget


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Cash flow/cash budgeta prediction of future cash receipts and expenditures for aparticular time period. It usually covers a period in the short term future. The cash flowbudget helps the business determine when income will be sufficient to cover expensesand when the company will need to seek outside financing.

Marketing budgetan estimate of the funds needed for promotion, advertising, and

public relations in order to market the product or service. Project budgeta prediction of the costs associated with a particular company project.

These costs include labour, materials, and other related expenses. The project budget isoften broken down into specific tasks, with task budgets assigned to each. A cost estimateis used to establish a project budget.

Revenue budgetconsists of revenue receipts of government and the expenditure metfrom these revenues. Tax revenues are made up of taxes and other duties that thegovernment levies.

Expenditure budgetincludes spending data items.

See also

Budget crisis Budget Day Budget process Budget overrun Budget surplus Budget theory List of European

countries by budgetrevenues

Government budget bycountry

Canadian federal budget Constitutional

economics Deficit Envelope System Film budgeting Participatory budgeting Personal finance

Profit model Public finance

Strategicmisrepresentation

United States budgetprocess

Variance analysis(accounting)

Zero-based budgeting Performance-based

budgeting Budgett(surname)

References

1.

"CIMA Official Terminilogy".2. Sullivan, Arthur;Steven M. Sheffrin (2003).Economics: Principles in action.Upper

Saddle River, New Jersey 07458: Pearson Prentice Hall. p. 502.ISBN0-13-063085-3.3. Cliche, P. (2012). Budget, in L. Ct and J.-F. Savard (eds.), Encyclopedic Dictionary

of Public Administration, [online],http://www.dictionnaire.enap.ca/Dictionnaire/en/home.aspx

External links

Look upbudgetin Wiktionary, the free dictionary.
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ikipedia.org/wiki/International_Standard_Book_Numberhttp://www.pearsonschool.com/index.cfm?locator=PSZ3R9&PMDbSiteId=2781&PMDbSolutionId=6724&PMDbCategoryId=&PMDbProgramId=12881&level=4http://en.wikipedia.org/wiki/Arthur_O%27_Sullivanhttp://www1.cimaglobal.com/Documents/ImportedDocuments/cig_tg_budgeting_mar08.pdfhttp://en.wikipedia.org/wiki/Budgetthttp://en.wikipedia.org/wiki/Performance-based_budgetinghttp://en.wikipedia.org/wiki/Performance-based_budgetinghttp://en.wikipedia.org/wiki/Zero-based_budgetinghttp://en.wikipedia.org/wiki/Variance_analysis_%28accounting%29http://en.wikipedia.org/wiki/Variance_analysis_%28accounting%29http://en.wikipedia.org/wiki/United_States_budget_processhttp://en.wikipedia.org/wiki/United_States_budget_processhttp://en.wikipedia.org/wiki/Strategic_misrepresentationhttp://en.wikipedia.org/wiki/Strategic_misrepresentationhttp://en.wikipedia.org/wiki/Public_financehttp://en.wikipedia.org/wiki/Profit_modelhttp://en.wikipedia.org/wiki/Personal_financehttp://en.wikipedia.org/wiki/Participatory_budgetinghttp://en.wikipedia.org/wiki/Film_budgetinghttp://en.wikipedia.org/wiki/Envelope_Systemhttp://en.wikipedia.org/wiki/Government_budget_deficithttp://en.wikipedia.org/wiki/Constitutional_economicshttp://en.wikipedia.org/wiki/Constitutional_economicshttp://en.wikipedia.org/wiki/Canadian_federal_budgethttp://en.wikipedia.org/wiki/Government_budget_by_countryhttp://en.wikipedia.org/wiki/Government_budget_by_countryhttp://en.wikipedia.org/wiki/List_of_European_countries_by_budget_revenueshttp://en.wikipedia.org/wiki/List_of_European_countries_by_budget_revenueshttp://en.wikipedia.org/wiki/List_of_European_countries_by_budget_revenueshttp://en.wikipedia.org/wiki/Budget_theoryhttp://en.wikipedia.org/wiki/Budget_surplushttp://en.wikipedia.org/wiki/Budget_overrunhttp://en.wikipedia.org/wiki/Budget_processhttp://en.wikipedia.org/wiki/Budget_Dayhttp://en.wikipedia.org/wiki/Budget_crisis


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